Charitable collection account finalisation

Where the holder of a charitable collection licence carries out a collection over a period of less than one year, the licensee must ensure that the required accounts are finalised within 90 days of the collection ending or the licence expiring (which ever is earlier).

Where the holder of a charitable collection licence carries out a collection over a period of more than 1 year the licensee must ensure that the required accounts are finalised within 90 days after the end of each 12-month period for which the collection is carried out (annual accounts) and within 90 days of the collection ending or the licence expiring (whichever is earlier).

For more information visit the Office of Regulatory Services website.